In a food processor puree the chestnuts, half the cream, 2 tablespoons of cocoa powder and Kahlua until very smooth.
In a double boiler, melt the chocolate chips with the other half cup of cream and the pinch of salt.
Combine the two liquids in the food processor and briefly puree to mix.
Scrape the whole mixture into a container and refrigerate until solid, at least several hours.
The truffles can be held for several weeks in this state.
As you wish to serve, roll individual one inch balls by hand and the coat each in the loose cocoa powder.
Serving in paper candy cups in the perfect presentation and protects the truffles from smashing together.
These are usually a well-received holiday gift!